Moraga School District

BUDGET ADVISORY COMMITTEE MEETING

12.11.25

Meeting #3

Inclusive Opening

What are you looking forward to over the holidays?

Budget Advisory Committee

Purpose

Purpose:�To provide input and recommendations to the Superintendent on budgetary priorities and strategies for the Moraga School District.

Goals:

• Promote fiscal responsibility.
• Increase transparency in budget decisions.
• Align budget priorities with the district's educational goals.
• Engage the community in the decision-making process.
• Make recommendations for budget cuts to close the structural deficit.

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Budget Advisory Committee

Norms

• Maintain Focus on Student Learning and Belonging
• Assume Positive Intentions
• Get Curious, Not Furious
• Listen with the Intent to Understand
• Talk about services and positions, not people
• Communicating committee work
• Don’t hold back a question

• Review First Interim Report - Schedule of Changes and MYP�
• Ed Services and Technology Questions�
• Potential Cuts for 2026-2027 and 2027-28

Outcome for Today:

Questions from 10.15.2025

- Special education budget detail - ✔

- Break down of proposed cuts for 2026-2027 with $ amounts - ✔

- Intentions of the parcel tax – Team CivX - ✔

- Recruit more teachers and classified staff - ✔

- More information about literacy tutors

- Future needs (math intervention, math adoption) ☜i

- Textbook costs, consumables - alternate revenue streams? ☜ii

- Chromebooks - BYOD? ☜iii

- Comparisons with other districts - total compensation

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Questions from 11.06.2025

• First Interim information - ☜ a
• High level budget numbers ☜ a
• Special education comparisons - inflationary information
• MEF information
• Parcel tax comparisons
• Budget cut idea generation - Desire to focus on this. ☜c
• Governing Board February Presentation
• Prop 98
• TA breakout

MSD Budget Advisory 12.11.25

Fund 12 Childcare

Fund 13 Cafeteria

Fund

Fund 17 Special Reserve

Fund 21 Building

Fund – Measure V

Fund 25 Capital Facilities - Developer Fees

Fund 40 Capital Projects Reserve

All Funds

Fund 01 General

Fund 35 School Facilities

Fund

Fund 08 Student Body

Fund

Fund 01 or the General Fund is the main fund for District business and is facing a deficit:

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Revenues < Expenses

Textbook/Consumable Costs ☜i, ☜ii

MSD Budget Advisory 12.11.25

Student Chromebooks ☜iii

MSD Budget Advisory 12.11.25

Moraga has a technology replacement plan to account for expenditures for Chromebook.

Schedule of Changes ☜a

2025-26 First Interim Report

REVENUES

Overall in Revenues of $672k

Schedule of Changes ☜a

2025-26 First Interim Report

EXPENDITURE

Overall in Expenditures of $365k

Does not include cost of raises for 2025-26

Schedule of Changes ☜a

MSD Budget Advisory 12.11.25

RESERVES

Overall in Fund Balance of $656k

Multiple Year Projection – 2025-26 First Interim

MSD Budget Advisory 12.11.25

Does not include cost of raises for 2025-26

LCFF Funding

MSD Budget Advisory 12.11.25

What’s coming up?

• Cost of raises – Cost of 1% $215k

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• Lower COLA projected for 2026-27

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• District will need to make new budget cuts to correct deficit spending

Not included in the 2025-26 First Interim Report

COLA 2026-27

MSD Budget Advisory 12.11.25

A lower COLA is now projected for the year 2026-27

• Fiscal Crisis and Management Assistance Team (FCMAT) predicts the 2026-27 COLA to be between 1.27% and 2.53%

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• The district has relied on the 3.02% original Dartboard 2026-27 COLA for First Interim

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• 2026-27 COLA 2.53% = a $98k reduction to 2026-27 LCFF revenue

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• 2026-27 COLA 1.27% = a $347k reduction to 2026-27 LCFF revenue

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• The District is waiting for the Governor’s Proposed Budget in January 2026

MSD Budget Advisory 12.11.25

STRUCTURAL DEFICIT – MYP

15.6%

13.1%

11.1%

7.9%

4.9%

Does not include raises for 2025-26, or a lower COLA for 2026-27

Why are budget cuts imperative?

• Without cuts, the district will not be able to afford a raise in the MYP

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• The district needs to correct deficit spending to get back to safe reserve levels

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• The new Budget report requires a Multiple Year Projection including the years 2027-28 and 2028-29

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• Without cuts, the third year, 2028-29, could have negative reserves

Budget Cuts Ideas�

District and Committee

Needs to be maintained

• Day and night custodians
• Maintenance (required 3% of expenditures)
• Food Service (Fund 13)
• Childcare and Childcare Accountant (Fund 12)
• TK IAs – required to maintain 1:10 ratio
• Music and Art (Prop 28 money)

MSD Budget Advisory 12.11.25

Needs to be maintained

• Art and Music (Prep time)
• Teachers in classrooms (class size caps in contract)
• Principals for each site
• Administrative Asst. for each site (1 FTE elementary, 2 FTE JM)
• Special education staff
• English Language Development (ELD)
• Yard Duty (safety)

MSD Budget Advisory 12.11.25

Current 2026-27 pathway included in the MYP

2027-28 needed budget cuts as of First Interim - $500k

Idea generation - Post it exercise

• Orange – cuts for 2026-27
• Green – cuts for 2027-28

MSD Budget Advisory 12.11.25

Programmatically important but do not need to be maintained legally

• Counselor, additional 1 FTE
• Part-time Administrative Assistants
• Intake Specialist
• Science TOSAs
• Elementary PE
• Library Media Specialists (0.8 FTE to 0.5 FTE elementary)
• Options for TAs: eliminate grades 1-5, or grades 3-5
• Summer planning hours (moving classrooms)
• Student chrome books
• New curriculum adoptions

MSD Budget Advisory 12.11.25

For the next meeting:

• Cost out all suggestions
• Come to consensus

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MSD Budget Advisory 12.11.25

Next Steps

01/08/2026 Next Committee meeting

02/05/2026 Final Committee meeting

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